SCO Review Process

Complete single audit reporting package are placed in queue for review according to date, on a first-in first-out basis.

When the SCO’s desk review is complete, the entity will receive one of two letters from the SCO:

Single Audit Certification Letter - If the SCO determines that the report meets the minimum reporting standards as set forth by the Uniform Guidance, then a Single Audit Certification Letter is mailed to the entity. Minimum reporting standards were previously provided by OMB Circular A-133.

Single Audit Rejection Letter - If the SCO determines that the report did not meet the minimum reporting standards as set forth by the Uniform Guidance, then a Single Audit Rejection Letter listing the exceptions is mailed to the CPA who performed the single audit. Minimum reporting standards were also previously provided by OMB Circular A-133. The rejection letter requests the CPA to correct the exceptions and submit a revised report to the SCO. A courtesy copy of the rejection letter is mailed to the entity. Once the revised report is received and subsequently accepted, the SCO will mail a Single Audit Certification Letter to the entity and a courtesy copy to the CPA.

Note that all letters and correspondences mailed from the SCO are addressed to the Auditor-Controller, Finance Director, or special district. Please check with these officials or the finance department at your agency for a copy of these letters prior to contacting the SCO for a replacement copy. Direct all single audit inquiries by email at singleaudits@sco.ca.gov or by phone at (916) 324-6442.